2 U.S.C. § 1612
Sense of Senate that lobbying expenses should remain nondeductible
United States · Title 2 — THE CONGRESS · Status: effective
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- Citation
- 2 U.S.C. § 1612, Sense of Senate that lobbying expenses should remain nondeductible, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/423225
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Full text
The Senate finds that ordinary Americans generally are not allowed to deduct the costs of communicating with their elected representatives.
It is the sense of the Senate that lobbying expenses should not be tax deductible.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Lobbying Disclosure Act of 1995House: no recorded tallySenate: 98–0